TEXAS EASTERN TRANSMISSION CORP. v. DIV. OF TAXATION


11 N.J. Tax 198 (1990)

TEXAS EASTERN TRANSMISSION CORPORATION, PLAINTIFF, v. DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 4, 1990.


Attorney(s) appearing for the Case

Edwin C. Landis for plaintiff (Meyner & Landis, attorneys).

Carolyn Lurry Mapp for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).

Before Judges ANDREW, CRABTREE, HOPKINS, LARIO, LASSER & RIMM pursuant to 8:8-6.


The opinion of the court was delivered by LASSER, P.J.T.C.

Taxpayer contests a deficiency assessment of business personal property tax (BPPT) for the years 1981 through 1985 imposed by reason of property of taxpayer located at compressor stations in Lambertville, Linden and Hanover and at 18 metering and regulating stations in various locations within the State of New Jersey. Taxpayer contends that this property is real property that is not subject to tax under

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